Editing Diocletian (section)

====Taxation====
{{main|Capitatio-Iugatio}}
In the early empire (30 BC&nbsp;– AD 235) the Roman government paid for what it needed in gold and silver. The coinage was stable. Requisition, forced purchase, was used to supply armies on the march. During the third-century crisis (235–285), the government resorted to requisition rather than payment in debased coinage, since it could never be sure of the value of money. Requisition was nothing more or less than seizure. Diocletian made requisition into tax. He introduced an extensive new tax system based on heads (''capita'') and land (''iugera'')&nbsp;– with one iugerum equal to approximately 0.65 acres&nbsp;– and tied to a new, regular census of the empire's population and wealth. Census officials traveled throughout the empire, assessed the value of labor and land for each landowner, and joined the landowners' totals together to make citywide totals of ''capita'' and ''iuga''.{{sfn|Treadgold|1997|p=20}} The ''iugum'' was not a consistent measure of land, but varied according to the type of land and crop, and the amount of labor necessary for sustenance. The ''caput'' was not consistent either: women, for instance, were often valued at half a ''caput'', and sometimes at other values.{{sfn|Southern|2001|p=159}} Cities provided animals, money, and manpower in proportion to its ''capita'', and grain in proportion to its ''iuga''.{{sfn|Treadgold|1997|p=20}}{{refn|The army recruitment tax was called the ''praebitio tironum'', and conscripted a part of each landowner's tenant farmers (''[[Colonus (person)|coloni]]''). When a ''capitulum'' extended across many farms, farmers provided the funds to compensate the neighbor who had supplied the recruit. Landowners of senatorial rank were able to commute the tax with a payment in gold (the ''aurum tironicum'').{{sfnm|1a1=CAH|1p=173|2a1=Rees|2y=2004|2p=18}}|group="Note"}}

Most taxes were due each year on 1 September, and levied from individual landowners by ''[[Decurion (administrative)|decuriones]]'' (decurions). These decurions, analogous to city councilors, were responsible for paying from their own pocket what they failed to collect.{{sfnm|1a1=Southern|1y=2001|1p=160|2a1=Treadgold|2y=1997|2p=20}} Diocletian's reforms also increased the number of financial officials in the provinces: more ''rationales'' and ''magistri privatae'' are attested under Diocletian's reign than before. These officials represented the interests of the fisc, which collected taxes in gold, and the Imperial properties.{{sfn|Barnes|1981|p=10}} Fluctuations in the value of the currency made collection of taxes in kind the norm, although these could be converted into coin. Rates shifted to take inflation into account.{{sfn|Treadgold|1997|p=20}} In 296, Diocletian issued an edict reforming census procedures. This edict introduced a general five-year census for the whole empire, replacing prior censuses that had operated at different speeds throughout the empire. The new censuses would keep up with changes in the values of ''capita'' and ''iuga''.{{sfn|Potter|2005|p=333}}

Italy, which had long been exempt from taxes, was included in the tax system from 290/291 as a diocesis.{{sfnm|1a1=Barnes|1y=1981|1pp=9, 288|2a1=Rees|2y=2004|2pp=28–29|3a1=Southern|3y=2001|3p=159}} The city of Rome remained exempt; the "regions" (i.e., provinces) South of Rome (generally called "suburbicarian", as opposed to the Northern, "annonaria" region) seem to have been relatively less taxed, in what probably was a sop offered to the great senatorial families and their landed properties.{{sfn|Carrié|Rousselle|1999|pp=187–188}}

Diocletian's edicts emphasized the common liability of all taxpayers. Public records of all taxes were made public.{{sfn|Williams|1985|p=125}} The position of ''decurion'', member of the city council, had been an honor sought by wealthy aristocrats and the middle classes who displayed their wealth by paying for city amenities and public works. Decurions were made liable for any shortfall in the amount of tax collected. Many tried to find ways to escape the obligation.{{sfnm|1a1=Southern|1y=2001|1p=160|2a1=Treadgold|2y=1997|2p=20}} By 300, civilians across the empire complained that there were more tax collectors than there were people to pay taxes.{{sfn|Brown|1989|p=25}}